The Fuel Cell Motor Vehicle Tax Credit is one of the Internal Revenue Services Alternative Vehicle Tax Credits established in the Energy Policy Act 2005, Section 1341. The tax credit of up to USD 8,000 is available for the purchase of qualified light-duty fuel cell vehicles. After 31 December 2009, the credit is reduced to USD 4,000 through 2014. Tax credits are also available for medium- and heavy-duty fuel cell vehicles; credit amounts are based on vehicle weight.

The credit has been most recently extended through 2016 by the Consolidated Appropriations Act of 2016.